https://www.taxtmi.com/caselaws?id=55708 The Tribunal ruled in favor of the assessee in a tax dispute case. The disallowance of 1/3rd diesel and other expenses was deemed unjustified and deleted, as no specific defects were identified in the expenses. A lump sum addition of Rs. 50,000 on account of alleged gap in receipts was upheld. However, the enhancement of income by Rs. 12,60,251 was found unjustified and deleted, as the application of a uniform multiplier to different types of trucks was deemed incorrect. The Tribunal provided a detailed analysis for each issue, ultimately allowing the appeal in part. en-us Fri, 28 Apr 1995 00:00:00 +0530 Mon, 24 Jun 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55708 The Tribunal ruled in favor of the assessee in a tax dispute case. The disallowance of 1/3rd diesel and other expenses was deemed unjustified and deleted, as no specific defects were identified in the expenses. A lump sum addition of Rs. 50,000 on account of alleged gap in receipts was upheld. However, the enhancement of income by Rs. 12,60,251 was found unjustified and deleted, as the application of a uniform multiplier to different types of trucks was deemed incorrect. The Tribunal provided a detailed analysis for each issue, ultimately allowing the appeal in part. Case-Laws Income Tax Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55708